Legal Opinion
Bowen v. Commissioner
United States Tax Court
Decided February 27, 2001No. 13714-99; No. 13723-99; No. 13724-99Unpublished
1Opinion of the Court
WALTER O. BOWEN AND SUSAN M. BOWEN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bowen v. Commissioner
No. 13714-99; No. 13723-99; No. 13724-99
United States Tax Court
T.C. Memo 2001-47; 2001 Tax Ct. Memo LEXIS 56; 81 T.C.M. (CCH) 1216; T.C.M. (RIA) 54257;
February 27, 2001, Filed
Decisions will be entered for petitioners in docket Nos. 13723-99 and 13724-99.
Edward G. Marshall, for petitioners.
Fred E. Green, Jr., for respondent.
Marvel, L. Paige
MARVEL
MEMORANDUM FINDINGS OF FACT AND OPINION
MARVEL, JUDGE: In separate notices of deficiency, respondent determined the following…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Patin v. CommissionerUnited States Tax Court · 1987
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